Thin dividing line (Record no. 565602)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01943nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9788184005882 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | IIT Kanpur |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 364.13380954 |
| Item number | T326t |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Thakurta, Paranjoy Guha |
| 245 ## - TITLE STATEMENT | |
| Title | Thin dividing line |
| Remainder of title | India, Mauritius and global illicit financial flows |
| Statement of responsibility, etc | Paranjoy Guha Thakurta and Shinzani Jain |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | New Delhi |
| Name of publisher | Penguin Random House India |
| Year of publication | 2017 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xviii, 282p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The use of tax havens to not just avoid the payment of taxes but also to evade them has attracted considerable attention across the world and in India. Tax havens, also known as low-tax or no-tax jurisdictions, enable ultra-rich individuals and corporate entities to not pay taxes, legally and illegally. There is a thin dividing line between tax avoidance (often described as 'good' tax planning) and tax evasion (deemed criminal in most countries). In fact, the dividing line is so thin it is virtually non-existent. Tax havens have been used by the rich and the powerful to benefit themselves at the expense of the poor and the underprivileged. This led to widening inequality between citizens and across countries.<br/><br/>This book looks at the India-Mauritius Double Taxation Avoidance Agreement in the global context of growing illicit financial flows. This agreement is important because 40 per cent of the total inflows of foreign money into India comes through Mauritius.<br/><br/>You will also read about scandals surrounding the IPL, international companies that came under the scanner for tax evasion, black money, havala and an international criminal industry employing bankers, lawyers and corrupt bureaucrats who run an economy parallel to the world economy<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax evasion -- Law and legislation |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Double taxation |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax havens |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Money laundering |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Commerce |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jain, Shinzani |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Cost, normal purchase price | Full call number | Accession Number | Cost, replacement price | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| General Stacks | PK Kelkar Library, IIT Kanpur | PK Kelkar Library, IIT Kanpur | 13/06/2022 | 599.00 | 364.13380954 T326t | GB2394 | 599.00 | Books |